Ireland tax residency day rules

The tax year is 1 January through 31 December.

Residence applies at 183 days in the tax year or 280 days across that year and the preceding year. A year with no more than 30 days is disregarded for the combined test.

Any part-day counts, including arrival and departure. Qualifying airside transit and unavoidable travel-delay relief need separate checks.

Ordinary residence and domicile are separate concepts and may affect obligations after departure.